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Taxation of foreign multinationals: A sequential bargaining approach to tax holidays

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Author Info
Chris Doyle
Sweder Wijnbergen
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File URL: http://hdl.handle.net/10.1007/BF00873838
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Publisher Info
Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 1 (1994)
Issue (Month): 3 (October)
Pages: 211-225
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Handle: RePEc:kap:itaxpf:v:1:y:1994:i:3:p:211-225

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Web page: http://www.springerlink.com/link.asp?id=102915

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Related research
Keywords: tax holidays; bargaining; sunk costs; multinationals;

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Shaked, Avner & Sutton, John, 1984. "Involuntary Unemployment as a Perfect Equilibrium in a Bargaining Model," Econometrica, Econometric Society, vol. 52(6), pages 1351-64, November. [Downloadable!] (restricted)
  2. Rubinstein, Ariel, 1982. "Perfect Equilibrium in a Bargaining Model," Econometrica, Econometric Society, vol. 50(1), pages 97-109, January. [Downloadable!] (restricted)
  3. Jean-Francois Wen, 1992. "Tax Holidays in Business Climate," Working Papers 864, Queen's University, Department of Economics.
  4. Thomas, Jonathan & Worrall, Tim, 1994. "Foreign Direct Investment and the Risk of Expropriation," Review of Economic Studies, Blackwell Publishing, vol. 61(1), pages 81-108, January. [Downloadable!] (restricted)
    Other versions:
  5. King, Ian & Welling, Linda, 1992. "Commitment, Efficiency and Footloose Firms," Economica, London School of Economics and Political Science, vol. 59(233), pages 63-73, February. [Downloadable!] (restricted)
    Other versions:
  6. Black, Dan A & Hoyt, William H, 1989. "Bidding for Firms," American Economic Review, American Economic Association, vol. 79(5), pages 1249-56, December. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. John Leach, 2008. "Equalization Payments in a Bargaining Model of Tax Competition," Department of Economics Working Papers 2008-01, McMaster University. [Downloadable!]
  2. Stephane Straub, 2004. "Opportunism, Corruption and the Multinational Firm’s Mode of Entry," ESE Discussion Papers 102, Edinburgh School of Economics, University of Edinburgh. [Downloadable!]
    Other versions:
  3. Sajal Lahiri & Yoshiyasu Ono, 1998. "Tax policy on foreign direct investment in the presence of cross-hauling," Review of World Economics (Weltwirtschaftliches Archiv), Springer, vol. 134(2), pages 263-279, June. [Downloadable!] (restricted)
    Other versions:
  4. Aisbett, Emma, 2007. "Bilateral Investment Treaties and Foreign Direct Investment: Correlation versus Causation," MPRA Paper 2255, University Library of Munich, Germany. [Downloadable!]
    Other versions:
  5. Richard Chisik & Ronald B. Davies, 2001. "Gradualism in Tax Treaties with Irreversible Foreign Direct Investment," Working Papers 0201, Florida International University, Department of Economics. [Downloadable!]
    Other versions:
  6. Eckhard Janeba, 2001. "Global Corporations and Local Politics: A Theory of Voter Backlash," NBER Working Papers 8254, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  7. Roger H. Gordon, 2003. "Do Publicly Traded Corporations Act in the Public Interest?," The B.E. Journal of Economic Analysis & Policy, Berkeley Electronic Press, vol. 0(1). [Downloadable!]
  8. Georges A. Tanguay & Nicolas Marceau, 2000. "Centralized versus Decentralized Taxation of Mobile Polluting Firms," Cahiers de recherche CREFE / CREFE Working Papers 122, CREFE, Université du Québec à Montréal. [Downloadable!]
    Other versions:
  9. Eckhard Janeba, 2000. "Tax Competition When Governments Lack Commitment: Excess Capacity as a Countervailing Threat," American Economic Review, American Economic Association, vol. 90(5), pages 1508-1519, December. [Downloadable!] (restricted)
  10. Marianne Vigneault, 1996. "Commitment and the time structure of taxation of foreign direct investment," International Tax and Public Finance, Springer, vol. 3(4), pages 479-494, October. [Downloadable!] (restricted)
  11. Sebastian Kessing & Kai Konrad & Christos Kotsogiannis, 2009. "Federalism, weak institutions and the competition for foreign direct investment," International Tax and Public Finance, Springer, vol. 16(1), pages 105-123, February. [Downloadable!] (restricted)
  12. Lars P Feld, 2004. "On Tax Competition: The (Un-)Expected Advantages of Decentralized Fiscal Autonomy," Marburg Working Papers on Economics 200425, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung). [Downloadable!]
  13. Jean-François Wen, 1997. "Tax Holidays and the International Capital Market," International Tax and Public Finance, Springer, vol. 4(2), pages 129-148, May. [Downloadable!] (restricted)
  14. Koray Kiymaz & Leon Taylor, 1998. "Competition for foreign direct investment when countries are not sure of site values," International Trade 9812001, EconWPA, revised 23 Dec 1998. [Downloadable!]
    Other versions:
  15. Bilgehan Karabay & Gernot Pulverer & Ewa Weinmüller, 2009. "Foreign Ownership Restrictions: A Numerical Approach," Computational Economics, Springer, vol. 33(4), pages 361-388, May. [Downloadable!] (restricted)
  16. Horst Raff, 2002. "Preferential Trade Agreements and Tax Competition for Foreign Direct Investment," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
  17. Alexander Haupt & Tim Krieger, 2009. "The Role of Mobility in Tax and Subsidy Competition," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
  18. Dieter M. Urban, 2006. "Multilateral Investment Agreement in a Political Equilibrium," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  19. Bruno Jullien & Frederic Rychen & Antoine Soubeyran, 2000. "Local Public Investment and Competition for a Firm," Econometric Society World Congress 2000 Contributed Papers 1400, Econometric Society. [Downloadable!]
  20. Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    • Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995 Elsevier. [Downloadable!] (restricted)
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